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Talk about the job Gabriella does

Do you find her job, the job of an accountant, interesting and exciting?

Do you agree with the title of the interview? How do you understand it?


Accounting 4.2 The Balance Sheet


Words to remember


balance sheet (n) – a document showing a company’s financial position and wealth at

a particular time, often the last day of its financial year

to own (v) – to possess; to have

to owe (v) – to have to pay, for something already done or given

assets (n) – money or property of a person or a company that have value or the power

to earn money

property (n) – all things that someone owns

accounts receivable (n) – money to be received

accounts payable (n) – money to be paid

liability (n) – an amount of money owed by a business to a supplier, lender etc; debt

share (n) – 1.the part belonging to, owned by

2. one of the parts into which ownership of a company is divided; equity



equity (n) – 1 a share

2. the capital that a company has from shares rather than from loans


stockholder (n) – a person or organization that owns shares in a particular company;


equation (n) – a statement that two quantities are equal

item (n) – 1. a single thing, especially something that is for sale

3. a piece of information written in a set of accounts

to expand (v) – to increase in size, volume, number

specific (adj.) – particular, fixed

to list (v) – to include in a list

to detail (v) – to give a full list of

current assets (n) – money that a business has or is owed, or something that could

easily be turned into money, for example raw materials and goods

that have been produced but not sold

fixed assets (n) – something that a business owns and that it uses in order to produce

goods, for example a piece of land, a building, or a piece of


cash (n) – money in the form of notes and coins, rather than cheques, credit cards etc

inventories (n) – stock; raw materials, supplies and finished goods that a company has

at a particular time

make up (v) – (here) to form as a whole

long-term liabilities (n) – long term liabilities are related to a long time or take a long

time to be paid

income tax (n) – an amount of money you must pay to the government according to

your income

bond (n) – an official paper promising to pay a sum of money to the person who holds

it; the document by which a government or company borrows money from

the public with the promise of paying it back with interest at a fixed time

long-term note (n) – a piece of printed paper showing that you are owed money

data (n) – information or facts

Tasks to perform

Give English equivalents of the words and word partnerships used in the


финансовый отчёт; предоставлять информацию по; финансовое состояние компании; баланс (балансовый отчёт); предоставлять сводку, чем компания владеет и какую сумму она должна; активы (имущество, средства, капитал, фонды); собственность; дебиторская задолженность (счета дебиторов); кредиторская задолженность (счета кредиторов); акционерный капитал; уравнение баланса; в денежном выражении; статья (баланса); денежная стоимость; в определённый момент времени; включать (содержать); представлять подробный список пассивов (денежных обязательств, задолженностей); товарно-материальные запасы (материалы, незавершённые и готовые изделия); оборотный капитал (текущие, легко реализуемые, ликвидные активы); основной капитал (трудно реализуемые, неликвидные активы - недвижимость, земельная собственность); счета кредиторов (кредиторская задолженность) к выплате; счета дебиторов (дебиторская задолженность) к получению; подоходный налог; долгосрочные денежные обязательства; облигация; долговая расписка; оценивать финансовое положение компании; предоставлять данные по оценке финансового положения компании.


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